RESTRICTED  
  
WT/ACC/COM/9/Rev.5  
21 June 2021 
(21-5046) Page: 1/11 
Working Party on the Accession of the  
Union of the Comoros  Original:  French  
 
ACCESSION OF THE UNION OF THE COMOROS  
 
LEGISLATIVE ACTION PLAN  
Revision  
The following communication, dated 1 8 June 2021, is being circulated at the request of the 
delegation of the Union of the Comoros.  
 
_______________  
 
 
  
  WT/ACC/COM/9/Rev.5  
 
- 2 - PART I – DRAFT LEGISLATION/REGULATIONS UNDER REVIEW  
Subject Legislation/Regulation  Competent 
authority  Expected date of  
adoption/  
enactment  Status  Expected date of 
implementation  Copy submitted to 
Working Party  
 
Economic policies  
Fiscal policy   Establishment of a VAT 
regime  General Tax and 
Property   
Administration 
(AGID ) 2021 Impact study already completed  2021 - 
Policies affecting trade in goods  
Technical barriers 
to trade and 
sanitary and 
phytosanitary 
measures  Draft law on protected areas  Directorate of the 
Environment  2021 Draft text circulated to  
WTO Members  2022 WT/ACC/COM/18  
Draft texts on technical 
regulations on pesticides  INRAP, Directorate of 
Industry  2021 Draft text circulated to  
WTO Members  2022 WT/ACC/COM/18  
Adoption of the principle of 
equivalence agreements and 
other types of sanitary 
agreements, as well as the 
principles of transparency 
and of zoning and 
compartmentalization  
 National Directorate 
of Agricultural 
Strategies (DNSAE), 
Trade Directorate, 
Standardization 
Service and National 
Institute for Research 
in Agriculture, 
Fisheries and the 
Environment 
(INRAPE)  Ongoing  
 Preparation of provisions on 
equivalence in conformity with the 
WTO text  2019-2022 - 
 Adoption of the following 
legislation : Law on 
veterinary sanitary control, 
draft decree on veterinary 
sanitary control and draft 
law on veterinary public 
health  National Directorate 
of Agricultural 
Strategies (DNSAE), 
Trade Directorate, 
Standardization 
Service and National 
Institute for Research 
in Agriculture, 
Fisheries and the 
Environment 
(INRAPE)  Ongoing  
 Draft laws prepared and 
technically validated; follow -up for 
adoption by the Assembly pending  2019-2022 - 
Foreign trade  Draft law on foreign trade  Directorate -General 
of the Economy and 
Foreign Trade  2021 Draft law brought before the 
National Assembly for adoption  2022 WT/ACC/COM/26  
  
  WT/ACC/COM/9/Rev.5  
 
- 3 - PART II – COMPLETED LEGISLATION/REGULATIONS  
Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Economic policies  
Investment policy  Decree No. 21 -006/PR of 
30 January 2021 enacting 
Law No. 20 -035/AU of 28 
December 2020 on the 
Investment Code  National Investment 
Promotion Agency 
(ANPI)  2021 Law adopted in  2020 2021 WT/ACC/COM/28  
 
Monetary and fiscal 
policy  Decree No. 11 -147/PR of 
21 July 2011 enacting Law 
No. 11 -005/AU of 7 April 
2011 on decentralization 
within the Union of the 
Comoros  Ministry of the 
Interior  2011 Enacted and implemented  2011 WT/ACC/COM/28  
Law No.  17-017/AU of 
25 December  2017 issuing 
the Finance Law for 
financial year  2018 Ministry of Finance 
and the Budget  2017 
 
 Enacted and implemented  2018 - 
Law No.  16-003/AU of 
29 December  2016 issuing 
the Finance Law for 
financial year  2017 Ministry of Finance 
and the Budget  2016  
- 2017 WT/ACC/COM/19  
 
Monetary Cooperation 
Agreement between France 
and the Comoros of 
23 November  1979 Central Bank of the 
Comoros (BCC)/ 
Ministry of Finance  23 November  1979 Implemented since 1979  1979 WT/ACC/COM/12  
 
Decree No.  87-005/PR 
regulating financial 
relations between the 
Comoros and other 
countries  BCC and banks 
operating on the local 
market  1987 Decree applied and basis for 
regulating financial relations 
between the Comoros and other 
countries since 1987  1987 WT/ACC/COM/12  
 
 
 
Taxation   Decree No.  11-151/PR of 
23 July 2011 enacting 
Law No. 11-007bis/AU of 
3 May 2011 on the General 
Tax Code  Directorate -General 
of Taxation/AGID  2011 Adopted, enacted in 2011, and 
implemented  2012 WT/ACC/COM/12  
Law No.  13-005/AU of 
19 June 2013 issuing the 
Regulations governing the 
General Tax and Property 
Administration (AGID)  Directorate -General 
of Taxation/AGID  2013 Adopted, enacted in 201 3, and 
implemented  2013 WT/ACC/COM/19  
Competition policy   Law No.  13-014/AU on 
competition in the Union of 
the Comoros  Directorate -General 
of the Economy and 
Foreign Trade/  
National Competition 
Commission  2013 Adopted and enacted  
Implementing Decree  
establishing the  
National Competition Commission 
submitted for signature  2019  WT/ACC/COM/12   
  WT/ACC/COM/9/Rev.5  
 
- 4 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Decree No.  17-080/PR of 
17 July 2017 on the 
organization and working 
arrangements of the 
National Competition 
Commission  Directorate -General 
of the Economy and 
Foreign Trade/  
National Competition 
Commission   
2017 Adopted and enacted  
Implementing Decree  
establishing the  
National Competition Commission 
submitted for signature   
 
2020  
 
WT/ACC/COM/25  
Order No.  018-07/VP - 
MEEIATIPAF/CAB 
appointing the members of 
the National Competition 
Commission  Directorate -General 
of the Economy and 
Foreign Trade/  
National Competition 
Commission  2018 Order signed and published  2020 - 
Framework for making and enforcing policies  
Powers of 
executive, 
legislative and 
judicial branches of 
government  Decree No. 20 -164/PR of 
28 December 2020 
enacting Law No. 20 -
020/AU of 12 December 
2020 on the organization 
of the judiciary in the 
Union of the Comoros  - 2020 Order  signed 2021 WT/ACC/COM/28  
Policies affecting trade in goods  
Fisheries   Order on the 
microbiological criteria 
applicable to fishery 
products  Directorate -General 
of Fisheries 
Resources  2018 Order signed and published  
 2018 WT/ACC/COM/18  
Order establishing the 
rules of hygiene applicable 
to fishery products for 
export to the European 
Union  Directorate -General 
of Fisheries 
Resources  2018 Order signed and published  
 2018 WT/ACC/COM/18  
Custom s Orders on the 
implementation of certain 
provisions of the new 
Customs Code of the Union 
of the Comoros  Directorate -General 
of Customs  - 
 Orders signed  
 2021 WT/ACC/COM/28  
 
Law No.  15-003 issuing the 
Customs Code of the 
Union  of the Comoros  Directorate -General 
of Customs  Adopted in 2015 and 
enacted in 2016  New Code enacted and 
implemented in 2017  2017 WT/ACC/COM/16  
Decision 
No. 16-030/MFB/DNES  
issuing the new 
nomenclature of the 
Harmonized Commodity 
Description and Coding 
System for the national 
tariff (2017 version)  Directorate -General 
of Customs  2016 The Union of the Comoros applies 
the 2017 Harmonized System 
(HS) 
 2012/2017  -  
  WT/ACC/COM/9/Rev.5  
 
- 5 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Service Note 
No. 18-016/MFB/DGD/DIN
TIC  
on the migration from 
ASYCUDA++ to ASYCUDA 
World  Directorate -General 
of Customs  2018 The Union of the Comoros applies 
the ASYCUDA World version  2018 WT/ACC/COM/26  
Interconnection of the 
country's regional 
directorates and customs 
centres  Directorate -General 
of Customs  2015 Interconnection operational  2016 - 
Import regulation  Law No.  17-011/AU 
prohibiting the production, 
import, marketing and 
distribution of 
non-biodegradable plastic 
bags and wrapping  Moroni town council  2017  2018 WT/ACC/COM/25   
  WT/ACC/COM/9/Rev.5  
 
- 6 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Technical barriers 
to trade and 
sanitary and 
phytosanitary 
measures  Revision of  
Law No.  07-011/AU of  
29 August 2007 on the 
Fisheries and Aquaculture 
Code of the Union of the 
Comoros  Directorate -General 
of Fisheries 
Resources  2018 Law adopted  
 2021 - 
Revision of  
Decree No . 15-052/PR of 
15 April 2015 on 
ascertaining violations of 
the sanitary regulations 
and administrative 
measures taken in respect 
of the sale and safety of 
fishery products  Directorate -General 
of Fisheries 
Resources  2018 Decree signed and published  
 2020 - 
Order 
No. 19-001/MEIEIETAPPG/  
CAB of 6  January  2020 on 
the structure of the WTO 
National Committee on 
Technical Barriers to Trade  Ministry of the 
Economy, Investment 
and Energy 
responsible for 
economic integration, 
tourism and crafts, 
Government 
spokesperson  2020 Adopted and enacted  - WT/ACC/COM/26  
Order No.  18-016/VP - 
MEEIATISPAF/CAB of 
16 March  2018 designating 
a WTO TBT national 
enquiry point Directorate -General 
of Industry  2018 Adopted and enacted  - WT/ACC/COM/26  
Decree No.  17-011/PR of 
24 January  2017 on the 
National Drug and Medical 
Evacuation Agency  Ministry responsible 
for health/Ministry 
responsible for 
finance and the 
budget  2017 Adopted and enacted  - WT/ACC/COM/26  
Order  No. 17-/VP- 
MEPEIATISPAF/CAB of 
10 May 2017 establishing a 
trade information system 
and a trade enquiry point 
within the Foreign Trade 
Directorate  Directorate of the 
Economy and Foreign 
Trade, Directorate of 
Industry  2017 Orders signed and published  2018 WT/ACC/COM/18   
  WT/ACC/COM/9/Rev.5  
 
- 7 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 Decree No.  13-007/PR 
enacting Law 
No. 12-016/AU of 
20 December  2012 on 
metrology  Directorate -General 
of Industry  2012 Adopted, enacted and 
implemented  2020 WT/ACC/COM/12  
Decree No.  87-024 of 
20 August  1987 regulating 
imports of animals and 
animal products  National Directorate 
of Agricultural 
Strategies (DNSAE)  1987 Implemented  1987 - 
Decree No.  06-220/PR of 
21 December  2006 
enacting Organic Law 
No. 06-010/AU of 
2 December  2006 on plant 
protection in the Comoros  National Institute for 
Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE ) 2006 Adopted, enacted  
(this Decree is no longer in force)  - 
 WT/ACC/COM/16  
Law No.  17-004/AU of 
10 June 2017 revising Law 
No. 06-010/AU of 
2 December  2006 on plant 
protection  National Institute for 
Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE)  2017 Adopted, enacted  2018 WT/ACC/COM/28  
Decree No.  17-103/PR of 
5 October  2017 enacting 
Law No.  17-004/AU on 
plant protection in the 
Comoros  National Institute for 
Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE)  2017 Adopted, enacted  2018 - 
Law No.  17-005/PR of 
10 June 2017 revising Law 
No. 12-018/AU of 
25 December  2012 on food 
legislation  National Directorate 
of Agricultural and 
Livestock Strategies 
(DNSAE/DE)  2017 Adopted, enacted  - WT/ACC/COM/28  
Decree No.  17-103/PR of 
26 October  2017 enacting 
Law No. 17-005/AU on 
food legislation  National Directorate 
of Agricultural and 
Livestock Strategies 
(DNSAE/DE)  2017 Adopted, enacted  2020 - 
Law No.  07-011/AU of 
29 August  2007 on the 
Fisheries and Aquaculture 
Code of the Union of the 
Comoros  Ministry responsible 
for fisheries  2007 Adopted, enacted and 
implemented  2008 WT/ACC/COM/18   
  WT/ACC/COM/9/Rev.5  
 
- 8 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Government 
procurement  Decree No.  12-027/PR of 
4 February  2012 
implementing Law 
No. 11-027/AU of 
29 December  2011 on 
government procurement 
and public service 
concessions  National Government 
Procurement 
Commission/  
National Government 
Procurement 
Directorate  2011 Enacted and implemented  2012 WT/ACC/COM/12  
 
Trade -related intellectual property regime  
Intellectual 
property  Decree No. 20 -093/PR of 
2 July 2020 enacting 
Law No. 20-004/AU of 
23 June 2020 on copyright 
and neighbouring rights in 
the Union of the Comoros  Comorian Intellectual 
Property Office 
(OCPI)  2019-2020 Law adopted  
 2021 WT/ACC/COM/28  
Ratification of the 
Performances and 
Phonograms Treaty 
(WPPT ), known as the 
Internet Treaty (Note of 
ratification No. 20 -534/PR 
of 8 December 2020 ) Comorian Intellectual 
Property Office 
(OCPI)  2020 Treaty ratified  2021 WT/ACC/COM/28  
Ratification  of the  
Marrakesh Treaty to 
Facilitate Access to 
Published Works for 
Persons Who Are Blind, 
Visually Impaired, or 
Otherwise Print Disabled 
(Note of ratification No. 
20-536/PR of 8 December 
2020) Comorian Intellectual 
Property Office 
(OCPI)  2020 Treaty ratified  2021 WT/ACC/COM/28  
Ratification of the Beijing 
Treaty on Audiovisual 
Performances (Note of 
ratification No. 20 -538/PR 
of 8 December 2020 ) Comorian Intellectual 
Property Office 
(OCPI ) 2020 Treaty ratified  2021 WT/ACC/COM/28  
Decree No. 10/173/PR of 
26 November  2010 
establishing the Comorian 
Intellectual Property Office  Comorian Intellectual 
Property Office 
(OCPI)  2010 Adopted and implemented  2010 WT/ACC/COM/12   
  WT/ACC/COM/9/Rev.5  
 
- 9 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 Berne Convention  
Paris Convention  Comorian Intellectual 
Property Office 
(OCPI)  2004 
 
 The Comoros has been party to 
these two Conventions since 
2004, when it acceded to WIPO  2004 
 
  
 
 
Decree No.  17-129/PR 
promulgating 
Law No. 17-018/AU 
of 25 December  2017 
authorizing the President 
of the Republic of the 
Union of the Comoros to 
ratify the Bangui 
Agreement on the creation 
of an African Intellectual 
Property Organization  Comorian Intellectual 
Property Office 
(OCPI)  2017 Adopted and implemented  2017 WT/ACC/COM/25  
Ratification of the Bangui 
Agreement  
Act of 14  December  2015 
(Note of ratification 
No. 18-002/PR of 
January  2018) Comorian Intellectual 
Property Office 
(OCPI)  2018 Treaty ratified  2018 WT/ACC/COM/25  
Policies affecting trade in services  
Telecommunication 
services  Law No.  97-004/AF of 
24 July 1997 on the 
liberalization of 
telecommunications and 
the privatization of the 
telecommunications 
activities of the  National 
Post and 
Telecommunications 
Company  (SNPT)  ANRTIC/Ministry 
responsible for 
telecommunications  1997 Sector opened up to competition 
in 2016, with a licence granted to 
a second mobile network 
operator  2016 - 
Law No.  08-007/AU of 
15 January  2008 on the 
information and 
communications 
technology sectors  ANRTIC/Ministry 
responsible for 
telecommunications  2008 Adopted, enacted and 
implemented  2008 - 
Decree No.  09-065/PR of 
23 May 2009 establishing 
the National Information 
and Communications 
Technology Regulatory 
Authority  (ANRTIC)  ANRTIC/Ministry 
responsible for 
telecommunications  2009 Adopted in 2009 and 
implemented  2009 WT/ACC/COM/16  
Law No.  94-023 of 
27 June 1994 issuing the 
Information Code  National Press  and 
Audiovisual Council 
(CNPA)  1994 Adopted, enacted and 
implemented  1994 -  
  WT/ACC/COM/9/Rev.5  
 
- 10 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Construction and 
related engineering 
services  Law No.  86-017/AF, 
enacted in 1997, issuing 
the Urban Planning and 
Housing Code  Urban Planning 
Directorate/Ministry 
responsible for land 
management, urban 
planning and housing  1986 Adopted, enacted and 
implemented  1986 WT/ACC/COM/12  
Tourism and 
related travel 
services  Decree No.  12-024/PR of 
4 February  2012 enacting 
Law No. 11-024/AU of 
29 December  2011 
on tourism  National Tourist 
Board/Ministry 
responsible for 
tourism  2011 Adopted, enacted and 
implemented  2011 WT/ACC/COM/12  
Law No.  94-019 of 
27 June 1994 classifying 
tourist accommodation  National Tourist 
Board/Ministry 
responsible for 
tourism  1994 Adopted, enacted and 
implemented  1994 - 
Transport services  Law No.  82-005/AF on the 
delimitation of Comorian 
sea and ocean areas, 
Maritime Code  Ministry responsible 
for transport/Ministry 
responsible for 
fisheries  1982 Adopted, enacted and 
implemented  1982 - 
Law No.  14-030/AU of 
24 June 2014 on the 
Comorian Merchant 
Shipping Code  Ministry responsible 
for transport/Ministry 
responsible for 
fisheries  2014 Adopted, enacted and 
implemented  2014 - 
Law No.  66-420 of 
18 June 1966 on 
chartering and maritime 
transport contracts  Ministry of 
Transport/Ministry of 
Finance (Customs ) 1966 Adopted, enacted and 
implemented  1966 - 
Financial, banking 
and insurance 
services  Law No.  13-003/AU, 
relating to the banking law 
repealing Law 
No. 80-07/AF of 
26 June 1980 ("Banking 
Law"), regulating banks 
and financial 
establishments  Central Bank of the 
Comoros (BCC)  2013 Adopted and enacted  2013 WT/ACC/COM/16  
Single Insurance Code of 
the CIMA Member States, 
2012, annexed to the CIMA 
Treaty of 10  July 1992 Ministry of Finance  2012 Adopted and implemented in the 
CIMA member countries  2012 -  
  WT/ACC/COM/9/Rev.5  
 
- 11 - Subject Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 Law No.  15-002/AU issuing 
certain provisions 
governing the exercise of 
offshore banking and 
financial activities in the 
Union of the Comoros  BCC 2015 Adopted, enacted and 
implemented  2015 - 
Law No.  12-011/AU 
regulating and organizing 
leasing agreements, 2012  BCC 2012 Adopted, enacted and 
implemented  2013 WT/ACC/COM/12  
 
BCC Instruction No.  2/RDC 
of 17 February  1987 on 
authorized intermediaries: 
general provisions  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
 
BCC Instruction No.  5/RDC  
of 17 February  1987 on the 
regulation of foreign 
exchange: provisions 
relating to accounts open 
to non -residents  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
 
BCC Instruction No.  6/RDC  
of 17 February  1987 on 
foreign travel costs: 
provisions relating to 
travellers  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
 
BCC Instruction No.  8/RDC  
of 26 July 1988 on 
travellers' cheques: notices 
and instructions  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
 
BCC Instruction No.  9/RDC  
of 26 July 1988 on 
travellers' cheques 
denominated in the units 
of account of the 
preferential trade area: 
transactions and 
operational procedures  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
 
BCC Instruction No.  10/RDC  
of 16 December  1991 on 
provisions concerning 
exports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
 
BCC Instruction No.  11/RDC 
of 16 December  1991 on 
provisions concerning 
imports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
 
 
__________